The aim of the course is to provide students with a deep and thorough knowledge regarding

• Tax accounting law and
• Taxation procedures.

The course provides a deep insight into
Tax accounting law
• Basics of tax accounting law
• Principal values (cost of purchase/cost of manufacture, going concern value, fair market value)
• Depreciation, subsidy regulations
• Transfer of hidden reserves
• Leasing
• Provisions
Taxation procedures
• Overview about general fiscal law (AO) and tax court code (FGO)
• Tax determination and taxing procedures
• Types of taxing
• Deadlines and extent of balances and tax assessments corrections
• Interest yield

• Falterbaum, Hermann (aktuelle Fassung): Buchführung und Bilanz
• Rose, Gerd & Watrin, Christoph (aktuelle Fassung): Abgabenordnung; mit Finanzgerichtsordnung
It is worth mentioning, that due to the fast-changing tax law, further recommendations regarding the literature cannot be made yet, but are rather given during the course. Required are:
• A collection of the most important tax laws (e.g. NWB-publisher) in current form
• A loose-leaf collection of the tax regulations (e.g. Beck-publisher)

http://www.fiwi-bbl.uni-oldenburg.de/

end of term

written exam